企业报表的合理分析以及有效评价对一个企业的发展具有十分重要的影响和作用。由于各种原因的制约和影响,我国企业报表的分析与评价还存在一些问题,因此我们一定要采取有效的措施来解决这些问题。 Reasonable analysis of enterprise statements and effective evaluation of the development of a business has a very important impact and role. Due to the constraints and influences of various reasons, there are still some problems in the analysis and evaluation of our country’s enterprise statements. Therefore, we must take effective measures to solve these problems.